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" In the case of oil and gas wells the allowance for depletion under section 23 (m) shall be 27% per centum of the gross income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or... "
The Code of Federal Regulations of the United States of America Having ... - Page 297
1939
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American Federal Tax Reports, Volume 42

Taxation - 1953
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Canadian Tax Journal, Volume 5

Electronic journals - 1957
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Internal Revenue Bulletin: Cumulative bulletin, Part 1

United States. Internal Revenue Service - Internal revenue - 1968
...section 611 shall be the percentage, specified in snbsecUon (b), of the gross Income from the property excluding from such gross income an amount equal to...of the property. Such allowance shall not exceed 50 percent of the taxpayer's taxable income from the property < computed without allowance for depletion)....
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Deering's California Codes

California - Law - 1954
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West's Annotated California Codes, Volume 62

California - Law - 1954
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Internal Revenue Code of 1954: An Act to Revise the Internal Revenue Laws of ...

United States - Income tax - 1954 - 984 pages
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Internal revenue cod

1954
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